# Payroll

##### If you are employed via Smart, you will receive an automatically generated payslip ("Lohnzettel", "Lohnbeleg") at the beginning of the following month, which is uploaded to the Mein.Smart portal. The payslip summarizes all the information about your employment.  


<p class="callout info">**The payslip** is an important document and official proof of your income. You will receive it every month per e-mail and additionally you can find it in your [Mein.Smart](https://guide.smartde.coop/books/meinsmart-und-smart-guide/page/meinsmart) account.</p>

<details id="bkmrk-salary-this-is-your-"><summary>Payslip</summary>

<p class="callout warning">On the payslip there are only the employee's shares (50%) visible. If you are employed via Smart, you must also pay the employer's share (the other 50%) from your budget. However, this is not listed on the payslip. You can see the full costs in your budget, and an orientation in the [employment categories](https://guide.smartde.coop/en/books/your-employment/chapter/employment-categories) table. </p>

[![Lohnabrechnung MUSTER_EN.PNG](https://guide.smartde.coop/en/uploads/images/gallery/2025-01/scaled-1680-/lohnabrechnung-muster-en.PNG)](https://guide.smartde.coop/en/uploads/images/gallery/2025-01/lohnabrechnung-muster-en.PNG)

The social insurance line summarizes the employee shares for health, long-term care, pension and unemployment insurance.

The respective shares are broken down again separately in the box at the bottom left:  
**LSt** = wage tax  
**SoliZ** = solidarity surcharge  
**KiSt** = church tax  
**Kammer** = Chamber contribution (only for certain professional groups and for employees of the Bildungswerk)  
**SV** = social insurance  
**SV-Brutto** = the amount that forms the basis for the assessment of social security contributions  
**KV** = health insurance contribution + additional health insurance contribution  
**RV** = the contribution to pension insurance  
**AV** = the contribution to unemployment insurance  
**PV** = the contribution to long-term care insurance (insured persons with children pay 3.05 %, insured persons without children pay 3.05 + 0.35 = 3.4 %)

</details><details id="bkmrk-income-tax-statement"><summary>Income tax statement</summary>

The **Lohnsteuerbescheinigung** is an income tax certificate that you receive for a full calendar year. It shows all contributions that you have paid that year. You will find this document in you Mein.Smart as well at the beginning of the following year. You might need this document for your tax declaration.

<p class="callout info">Please note that there is no income tax certificate issued for employees on a social-security free Minijob.</p>

[![image.png](https://guide.smartde.coop/uploads/images/gallery/2025-01/scaled-1680-/WL6image.png)](https://guide.smartde.coop/uploads/images/gallery/2025-01/WL6image.png)</details><details id="bkmrk-statements-for-the-s"><summary>Statements for the social security</summary>

Every member employed at Smart with access to social security will receive this official document at the beginning and at the end of employment.

[![image.png](https://guide.smartde.coop/en/uploads/images/gallery/2025-01/scaled-1680-/muximage.png)](https://guide.smartde.coop/en/uploads/images/gallery/2025-01/muximage.png)

</details>